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An unpublished audit of Russia's Central Bank by PricewaterhouseCoopers has concluded that there is no evidence that an International Monetary Fund loan was stolen.

The review, prepared at the request of the IMF, followed allegations that foreign aid to Moscow may have been misused and channelled through accounts at the Bank of New York, which is currently the subject of a larger money-laundering investigation.

The report concluded that the Central Bank's use of offshore subsidiaries effectively misled the IMF about important economic data, but that there was no evidence to support the case that the money had been deliberately taken.PwC did however find "some further evidence" of misreporting of foreign-currency reserves in 1996, when the IMF and Russia were discussing a $10.1 billion loan deal that later collapsed.

But the report will make it more likely Russia will secure a $640 million IMF loan, although the Clinton administration have insisted Russia should adopt extra safeguards in order to receive further instalments.